Ewaryst Kowalczyk
Financial Law Review, Issue 25 (1)/2022, 2022, pp. 126-145
https://doi.org/10.4467/22996834FLR.22.008.15658The statutory concept of justification in public finance discipline comes down to clear exclusion of unlawfulness of discipline’s tort. It is assumed that the reason for the existence of justification of torts is a collision of interests and resulting from it, the necessity to indicate the interest excluding unlawfulness, and later waiving liability for breaching law. Justification behavior refers to actions which in typical situations are incorrect and unwanted, but because of special circumstances may constitute justification and hence need to be tolerated, accepted or even approved in the legal order. Regulations shaping the new premises excluding liability for breaching public finance discipline in connection with COVID-19 are included in legal regulations included in so called Anti-Crisis Shield. The aim of the study is to analyze the established legal solutions and to formulate de lege ferenda postulates.